Exterior Improvements in Redevelopment Districts
Sec. 25-48. Tax stabilization for exterior improvements in substandard areas.
(a) Authority. This section is enacted pursuant to the authority granted to the Town of Burrillville by GL 1956, § 44-5-55.1.
(b) Specified properties. The tax assessor may stabilize tax assessments for improvements to certain properties as specified below by exempting from taxation any exterior improvements made to existing commercial, industrial and/or mixed use buildings located in the following areas of town that have been identified as substandard areas in the land use chapter of the town's comprehensive plan:
(1) Harrisville Village: The Stillwater Mill Complex, bound by East Avenue, Clear River and Harrisville Main Street; the former Granite mill Site, bound by River Street, Chapel Street and Callahan School Street, Chapel Street, from Foster Street to Harrisville Main Street;
(2) Oakland Village: The former Remington Lumber Mill Site, bound by Victory Highway, East River Street and Oak Street; the former Cove Manufacturing Mill site located at the end of Mill Street;
(3) Pascoag Village District A: Beginning at intersection of South Main Street and Reservoir Road to High Street, including the block of Pascoag Main Street including Bridge Way, Sayles Avenue and Pascoag Main Street;
(4) Pascoag Village District B: Western side of North Main Street, both sides of Grove Street and a portion of Centennial Street.
(c) Term of exemption; amount of exemption If an application for an exemption under this section is approved then the property on which said exterior improvements are made as referenced above shall not be subject to any increase in the tax assessment levied against the property directly related to and because of said improvements. Such exemption from tax assessment based upon these improvements shall be in place for a period not to exceed ten years from December 31 of the year in which an exemption is first granted.
(1) There shall be a maximum of $100,000.00 of exemption from assessed value per separately assessed lot regardless of how many buildings or structures there may be on said lot.
(2) A property owner may file a maximum of three applications pursuant to the provisions of this section per separately assessed lot. However, the total of all exemptions shall not exceed $100,000.00 of assessed value and all exemptions shall expire upon the expiration of the first ten-year exemption granted pursuant to this section. Upon a transfer of ownership of the property, any exemption granted pursuant to this section shall immediately cease. However, nothing contained herein shall preclude a subsequent property owner from applying for an exemption for improvements made by the subsequent property owner.
(3) In order to qualify for an exemption the exterior improvements shall result in an increase in assessed value of at least $5,000.00. Actual construction costs including costs of labor and material shall not determine an increase in assessed value as such increase in assessed value shall be determined by the tax assessor using standard and accepted assessment criteria and methodology.
(d) Filing of application.
(1) No person shall be entitled to any exemption authorized in this article in any year without first filing a formal application with the tax assessor on forms furnished by the tax assessor.
(2) Prior to commencing work on any improvements for which an applicant may seek an exemption pursuant to this section and prior to filing a formal application for an exemption pursuant to this section, the applicant shall first seek a preliminary determination from the tax assessor as to whether the improvements to be made will result in an increase in assessed value sufficient to obtain an exemption hereunder. The applicant shall furnish such information to the Assessor as requested by the tax assessor on forms provided by the tax assessor, for the purpose of making a preliminary determination. the preliminary determination made by the tax assessor shall only be a general determination that the proposed improvements if made would at least qualify for the minimum exemption pursuant to this section.
(3) As part of the formal application process, an applicant shall furnish to the tax assessor true and accurate copies of all the building permits and proof of completion or occupancy as the case may be as furnished by the appropriate local official. If the exterior work for which an applicant seeks exemption under this section is such that a building permit is not required then the applicant shall obtain written confirmation from the building official stating the nature of the work and that a building permit is not required which shall be furnished to the tax assessor.
(4) Upon receiving the documentation required under subsection (d)(2) above the tax assessor shall forthwith determine the value of said improvements for the purpose of providing said exemption from assessment which determination by the tax assessor shall be conclusive. The tax assessor shall then certify said exemption on the tax role.
(5) The following improvements shall qualify for exemption on the condition that said improvements are made in accordance with all local, state and federal laws, rules, regulations, statutes, codes and ordinances:
a. Exterior and facade improvements;
b. Signage;
c. Roof work in conjunction with exterior improvements;
d. Awnings.
Any improvements not specified above shall not be entitled for exemption under the provisions of this section.
(6) All applications for a tax exemption under this section must be approved by the tax assessor and the town planner before said exemption can be certified on the tax roll.
(7) Any approved applications for a tax exemption approved by the tax assessor shall not be operative until the year succeeding said filing and the tax exemption shall become effective against the assessment made December 31 following the date of filing and shall expire ten years therefrom.
(Ord. of 5-9-2007(2)
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